GST Cancellation

[Ethirajan Parthasarathy]

An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1.

AI Summary

GST Cancellation Confusion: Liability for 15 Days in July and Filing GSTR-3B, GSTR-1 Post-Cancellation Debated An individual registered for GST due to IGST applicability despite having a taxable rent below 20 lakhs. He applied for cancellation following a specific notification. Queries arose about GST liability for 15 days in July and the ability to file GSTR-3B and GSTR-1 post-cancellation. Responses varied: some stated GST must be charged for those 15 days, and filing returns might be possible for the incomplete period. Others noted that post-cancellation, filing might not be feasible, and the department could delay cancellation until dues are cleared. It was suggested to continue filing NIL returns to avoid penalties.